The seven year veteran finished last in the NFC in punting in 2003 after suffering through an early season quad injury that limited his effectiveness.
Gowin received a $500,000 signing bonus last year and will now count $400,000 on the team's salary cap in 2004.
The Cowboys will now look to several other prospects to fill Gowin's duties as punter, kickoff specialist, and holder on field goals.
Josh Boies is expected to be one player to compete for Gowin's spot.
Boies has never punted at the NFL level but had a successful career in college at Temple University. He was an all-Big East kicker there and also spent some time in the Bengals organization.
P Toby Gowin Released
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